Bill Text: IA HF2533 | 2023-2024 | 90th General Assembly | Introduced


Bill Title: A bill for an act relating to public safety personnel by modifying the retirement benefits of sheriffs and deputy sheriffs, restricting bail for murder in the first degree or felonious assaults committed upon public safety personnel, and providing for a tax credit for moving expenses available against the individual income tax for new public safety personnel moving to the state.(Formerly HF 2206; See HF 2661.)

Spectrum: Committee Bill

Status: (Introduced - Dead) 2024-03-25 - Withdrawn. H.J. 656. [HF2533 Detail]

Download: Iowa-2023-HF2533-Introduced.html
House File 2533 - Introduced HOUSE FILE 2533 BY COMMITTEE ON PUBLIC SAFETY (SUCCESSOR TO HF 2206) A BILL FOR An Act relating to public safety personnel by modifying the 1 retirement benefits of sheriffs and deputy sheriffs, 2 restricting bail for murder in the first degree or felonious 3 assaults committed upon public safety personnel, and 4 providing for a tax credit for moving expenses available 5 against the individual income tax for new public safety 6 personnel moving to the state. 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 8 TLSB 5454HV (1) 90 jm/ns
H.F. 2533 DIVISION I 1 IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM —— SHERIFFS AND DEPUTY 2 SHERIFFS 3 Section 1. Section 97B.49C, subsection 1, paragraph a, 4 subparagraph (3), Code 2024, is amended to read as follows: 5 (3) For each active or inactive vested member retiring 6 on or after July 1, 1998, and before July 1, 2025, sixty 7 percent plus, if applicable, an additional three-eighths of 8 one percentage point for each additional calendar quarter of 9 eligible service beyond twenty-two years of service, not to 10 exceed a total of twelve additional percentage points. 11 Sec. 2. Section 97B.49C, subsection 1, paragraph a, Code 12 2024, is amended by adding the following new subparagraph: 13 NEW SUBPARAGRAPH . (4) For each active or inactive vested 14 member retiring on or after July 1, 2025, sixty percent plus, 15 if applicable, an additional five-eighths of one percentage 16 point for each additional calendar quarter of eligible service 17 beyond twenty-two years of service, not to exceed a total of 18 twenty additional percentage points. 19 Sec. 3. Section 97B.49C, Code 2024, is amended by adding the 20 following new subsection: 21 NEW SUBSECTION . 2A. Annual adjustment of allowance. A 22 member who retires from employment as a sheriff or deputy 23 sheriff on or after July 1, 2025, and who receives a monthly 24 retirement allowance under this section shall, in lieu of a 25 retirement dividend under section 97B.49F, have the monthly 26 allowance adjusted as follows: 27 a. On each July 1, the monthly retirement allowance 28 authorized in this section and payable to members retired 29 prior to that date and to beneficiaries entitled to a monthly 30 retirement allowance prior to that date shall be adjusted by 31 adding to the monthly retirement allowance payable on that date 32 an amount equal to the sum of one and one-half percent of the 33 monthly retirement allowance payable on that date. 34 b. A retired member or beneficiary of a retired member 35 -1- LSB 5454HV (1) 90 jm/ns 1/ 7
H.F. 2533 shall not be eligible for an annual readjustment of allowance 1 provided in this subsection unless the member has twenty-two 2 years of eligible service and attained the age of fifty years 3 prior to the member’s termination of employment. 4 DIVISION II 5 ASSAULT ON PUBLIC SAFETY PERSONNEL —— BAIL 6 Sec. 4. Section 124.416, Code 2024, is amended to read as 7 follows: 8 124.416 Exception to restrictions on bail. 9 Notwithstanding section 811.1 , the court, after making the 10 finding required by section 811.1, subsection 3 2 , paragraph 11 “d” , may admit a person convicted of a violation of section 12 124.401, subsection 2 , or of a violation of section 124.406 , 13 to bail if the prosecuting attorney in the action and the 14 defendant’s counsel jointly petition the court to admit the 15 person to bail. 16 Sec. 5. Section 811.1, Code 2024, is amended to read as 17 follows: 18 811.1 Bail and bail restrictions. 19 1. For purposes of this section: 20 a. “Assault” means the same as defined in section 708.1. 21 b. “Charged” means the same as “charge” as defined in 22 section 801.4. 23 c. “Felonious assault upon an officer” means the defendant 24 committed an assault, for which the penalty is a felony, with 25 the knowledge the person against whom the felonious assault was 26 committed was a peace officer or correctional officer, acting 27 in the peace officer’s or correctional officer’s official 28 capacity. 29 d. “Peace officer” means the same as defined in section 30 801.4. 31 2. All defendants are bailable both before and after 32 conviction, by sufficient surety, or subject to release 33 upon condition or on their own recognizance, except that the 34 following defendants shall not be admitted to bail: 35 -2- LSB 5454HV (1) 90 jm/ns 2/ 7
H.F. 2533 a. A defendant charged with murder in the first degree of a 1 peace officer in violation of section 707.2, if the murder in 2 the first degree was committed with the knowledge the person 3 against whom the murder was committed was a peace officer 4 or correctional officer, acting in the peace officer’s or 5 correctional officer’s official capacity. 6 1. b. A defendant awaiting judgment of conviction and 7 sentencing following either a plea or verdict of guilty of a 8 class “A” felony; forcible felony as defined in section 702.11 ; 9 a felonious assault upon an officer; any class “B” felony 10 included in section 462A.14 or 707.6A ; any felony included in 11 section 124.401, subsection 1 , paragraph “a” or “b” ; a second 12 or subsequent offense under section 124.401, subsection 1 , 13 paragraph “c” ; any public offense committed while detained 14 pursuant to section 229A.5 ; or any public offense committed 15 while subject to an order of commitment pursuant to chapter 16 229A . 17 2. c. A defendant appealing a conviction of a class 18 “A” felony; forcible felony as defined in section 702.11 ; a 19 felonious assault upon an officer; any class “B” or “C” felony 20 included in section 462A.14 or 707.6A ; any felony included in 21 section 124.401, subsection 1 , paragraph “a” or “b” ; or a second 22 or subsequent conviction under section 124.401, subsection 1 , 23 paragraph “c” ; any public offense committed while detained 24 pursuant to section 229A.5 ; or any public offense committed 25 while subject to an order of commitment pursuant to chapter 26 229A . 27 3. d. Notwithstanding subsections 1 and 2 paragraphs 28 “b” and “c” , a defendant awaiting judgment of conviction and 29 sentencing following either a plea or verdict of guilty of, 30 or appealing a conviction of, any felony offense included in 31 section 708.11, subsection 3 , or a felony offense under chapter 32 124 not provided for in subsection 1 or 2 , is presumed to be 33 ineligible to be admitted to bail unless the court determines 34 that such release reasonably will not result in the person 35 -3- LSB 5454HV (1) 90 jm/ns 3/ 7
H.F. 2533 failing to appear as required and will not jeopardize the 1 personal safety of another person or persons. 2 DIVISION III 3 PUBLIC SAFETY OFFICER MOVING EXPENSES —— TAX CREDIT. 4 Sec. 6. NEW SECTION . 422.12P Public safety officer moving 5 expense —— tax credit. 6 1. For purposes of this section, unless the context 7 otherwise requires: 8 a. “Moving expense” means an unreimbursed expense for moving 9 household goods and personal effects from the former residence 10 of the new resident to this state including travel expenses for 11 meals and lodging. 12 b. “New resident” means an individual who becomes a resident 13 of Iowa, after July 1, 2024, upon taking full-time employment 14 as a public safety officer in this state, who remains a 15 resident of and employed full-time as a public safety officer 16 in this state when claiming the credit, and who has not been 17 a resident of this state at any time during the previous 18 twelve-month period prior to establishing residency in this 19 state. 20 c. “Public safety officer” means a peace officer as defined 21 in section 801.4 or a correctional officer. 22 2. The taxes imposed under this subchapter, less the credits 23 allowed under section 422.12, shall be reduced by a public 24 safety officer moving expense tax credit equal to the amount of 25 moving expense incurred by the new resident in connection with 26 taking full-time employment as a public safety officer in this 27 state, not to exceed two thousand dollars. 28 3. Any credit in excess of the tax liability is refundable. 29 In lieu of claiming a refund, the taxpayer may elect to have 30 the overpayment shown on the taxpayer’s final, completed return 31 credited to the tax liability for the following tax year. 32 4. The credit under this section with respect to any moving 33 expense shall be allowed during a tax year as follows: 34 a. For any moving expense paid or incurred prior to or 35 -4- LSB 5454HV (1) 90 jm/ns 4/ 7
H.F. 2533 during the tax year in which the new resident is employed 1 full-time in the state, the tax year in which the full-time 2 employment begins. 3 b. For any qualified moving expense paid or incurred after 4 the tax year in which the full-time employment begins, the tax 5 year in which the moving expense is paid or incurred. 6 5. The department of revenue shall adopt rules to administer 7 this section. 8 EXPLANATION 9 The inclusion of this explanation does not constitute agreement with 10 the explanation’s substance by the members of the general assembly. 11 This bill relates to public safety personnel by modifying 12 the retirement benefits of sheriffs and deputy sheriffs, 13 restricting bail for a murder offense in the first degree or 14 felonious assaults committed upon public safety personnel, 15 and providing for a tax credit for moving expenses available 16 against the individual income tax for new public safety 17 personnel moving to the state. 18 DIVISION I —— IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM —— 19 SHERIFFS AND DEPUTY SHERIFFS. The bill modifies the portion 20 of the Iowa public employees’ retirement system (IPERS) 21 established for sheriffs and deputies (member). 22 The monthly retirement benefit under IPERS for a sheriff 23 or deputy sheriff is calculated by multiplying the retiree’s 24 applicable covered wage by a percentage. The bill increases, 25 for sheriffs and deputy sheriffs retiring on or after July 1, 26 2025, the applicable percentage used to calculate the retiree’s 27 monthly retirement benefit by five-eighths of one percentage 28 point for each calendar quarter of service beyond 22 years of 29 service up to a maximum of 20 additional percentage points. 30 Under current law, the applicable percentage is increased by 31 three-eighths of one percentage point up to a maximum of 12 32 additional percentage points for calendar quarters of service 33 beyond 22 years of service. 34 Under current law, a vested member retiring prior to July 1, 35 -5- LSB 5454HV (1) 90 jm/ns 5/ 7
H.F. 2533 1990, is eligible to receive an automatic retirement dividend 1 under Code section 97B.49F(1). For a vested member retiring on 2 or after July 1, 1990, a favorable experience dividend (FED) 3 reserve account is provided in Code section 97B.49F(2). The 4 FED reserve account pays a dividend to an eligible member when 5 a favorable experience on the actuarial liabilities and assets 6 occurs and IPERS is fully funded. 7 The bill establishes a cost-of-living adjustment (COLA) to 8 the monthly allowance for active and inactive members and to 9 any beneficiaries for retirements occurring on or after July 1, 10 2025. Beginning July 1, 2025, and on each July 1, the monthly 11 retirement allowance of such a member shall be adjusted by 12 adding to the monthly retirement allowance an amount equal to 13 one and one-half percent of the monthly retirement allowance 14 payable on that date. A member who retires on or after July 15 1, 2025, is not eligible for the COLA unless the member has 22 16 years of eligible service and attained 50 years of age prior to 17 the retirement date of the member. The bill prohibits a member 18 retiring after July 1, 2025, from FED dividend eligibility 19 provided under Code section 97B.49F(2). 20 DIVISION II —— MURDER OR FELONIOUS ASSAULT ON PUBLIC SAFETY 21 PERSONNEL —— BAIL RESTRICTIONS. The bill specifies a defendant 22 charged with murder in the first degree of a peace officer or 23 correctional officer is not eligible for bail if the murder in 24 the first degree was committed with the knowledge the person 25 against whom the murder was committed was a peace officer 26 or correctional officer, acting in the peace officer’s or 27 correctional officer’s official capacity. 28 The bill also specifies a defendant awaiting sentencing 29 after a plea of guilty or a conviction for a felonious assault 30 upon a peace officer or correctional officer is not eligible 31 for bail and a defendant appealing a conviction for a felonious 32 assault upon a peace officer or correctional officer is not 33 eligible for bail. 34 -6- LSB 5454HV (1) 90 jm/ns 6/ 7
H.F. 2533 For a defendant awaiting sentencing after a conviction or 1 guilty plea of, or appealing a conviction for, a felonious 2 assault upon a peace officer or correctional officer for which 3 bail is restricted under the bill, the defendant is required to 4 have knowledge the person against whom the felonious assault 5 was committed was such an officer acting in the officer’s 6 official capacity. 7 DIVISION III —— PUBLIC SAFETY OFFICER MOVING EXPENSES —— 8 TAX CREDIT. The bill creates a public safety officer moving 9 expense tax credit available against the individual income 10 tax. The amount of the tax credit shall equal the amount of 11 the unreimbursed moving expenses incurred by a new resident in 12 connection with taking full-time employment as a public safety 13 officer not to exceed $2,000. 14 The tax credit is refundable. In lieu of claiming a refund, 15 the new resident may elect to have the overpayment shown on the 16 taxpayer’s final, completed return for the following tax year. 17 The bill specifies the tax year when the tax credit is 18 allowed dependent upon when the full-time employment begins or 19 when the moving expenses are incurred. 20 -7- LSB 5454HV (1) 90 jm/ns 7/ 7
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